Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 130 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 15. 商譽 截至二零零八年十二月三十一日止年度，本 集團對收購舜宇恒平儀器確認的商譽減值損 失為人民幣 8,006,000 元（二零零九年：無）。 現金產生單位減值的主要因素是由於供給主 要客戶的光學儀器產品價格下降。而現金產 生單位其他資產的賬面值毋須減值，相關商 譽在附註 5 分部報告的「光學儀器」中作披露。 有關商譽減值測試的詳情披露於附註 16 。 15. GOODWILL 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 COST 成本 At 1 January 於一月一日結餘 20,174 12,077 Arising on acquisition of a subsidiary 收購一家附屬公司所產生的商譽 – 8,097 At 31 December 於十二月三十一日的結餘 20,174 20,174 IMPAIRMENT 減值 At 1 January 於一月一日結餘 8,006 – Impairment loss recognised in the year 本年確認的減值損失 – 8,006 At 31 December 於十二月三十一日的結餘 8,006 8,006 CARRYING AMOUNTS 賬面值 At 31 December 於十二月三十一日的結餘 12,168 12,168 During the year ended 31 December 2008, the Group recognised an impairment loss of RMB8,006,000 (2009: nil) in relation to goodwill arising on acquisition of Sunny Hengping. The main factor contributing to the impairment of the cash-generating unit was the reduction of selling price of the optical instruments product to its major customers. No write-down of the carrying amounts of other assets in the cash-generating unit was necessary. The goodwill is included in the ‘optical instruments’ reportable segment disclosed in note 5. Particulars regarding impairment testing on goodwill are disclosed in note 16.